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6 California opinions name it 1 courts 2020–2026 4 in the last five years
The cases below were cited by California courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Howard Jarvis Taxpayers Assn. v. Coachella Valley Water Dist.green1 sentence2025A charge that satisfies an exception is, by definition, not a tax.’ (Citizens for Fair REU Rates, supra, at p. 11 .)” (Coachella IV, supra, 108 Cal.App.5th at p. 503.) “Thus, the California Constitution currently broadly defines the term tax, requires that a tax be approved by at least a majority of voters, and carves out exceptions from the definition of a tax. | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in California. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Citizens for Fair REU Rates v. City of Redding
green
2 sentences2026In the master lease the percentage rent clause is under the heading, “Additional Percentage Rental.” In the sublease the clause is under the heading, “Base Rent.” “A charge that satisfies an exception is, by definition, not a tax.” (Citizens for Fair REU Rates v. City of Redding (2018) 6 Cal.5th 1, 11 .) “A percentage lease provides a lessor with a hedge against inflation and automatically adjusts the rents if the location becomes more valuable. [Citations.] It is advantageous to the lessee if the ‘location proves undesirable or his enterprise proves unsuccessful.’ [Citation.] Thus, both parti 2026In the master lease the percentage rent clause is under the heading, “Additional Percentage Rental.” In the sublease the clause is under the heading, “Base Rent.” “A charge that satisfies an exception is, by definition, not a tax.” (Citizens for Fair REU Rates v. City of Redding (2018) 6 Cal.5th 1, 11 .) “A percentage lease provides a lessor with a hedge against inflation and automatically adjusts the rents if the location becomes more valuable. [Citations.] It is advantageous to the lessee if the ‘location proves undesirable or his enterprise proves unsuccessful.’ [Citation.] Thus, both parti | 6 | 2020–2026 |
Howard Jarvis Taxpayers Assn. v. Bay Area Toll Authority
green
2 sentences2026But article XIII C, section 1, subdivisions (e)(1), (2), and (3) contain such a requirement: “(e) As used in this article, ‘tax’ means any levy, charge, or exaction of any kind imposed by a local government, except the following: (1) A charge imposed for a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the privilege. (2) A charge imposed for a specific government service or product provided directly to the payor that is n 2026But article XIII C, section 1, subdivisions (e)(1), (2), and (3) contain such a requirement: “(e) As used in this article, ‘tax’ means any levy, charge, or exaction of any kind imposed by a local government, except the following: (1) A charge imposed for a specific benefit conferred or privilege granted directly to the payor that is not provided to those not charged, and which does not exceed the reasonable costs to the local government of conferring the benefit or granting the privilege. (2) A charge imposed for a specific government service or product provided directly to the payor that is n | 2 | 2026–2026 |
College Block v. Atlantic Richfield Co.
green
2 sentences2026In the master lease the percentage rent clause is under the heading, “Additional Percentage Rental.” In the sublease the clause is under the heading, “Base Rent.” “A charge that satisfies an exception is, by definition, not a tax.” (Citizens for Fair REU Rates v. City of Redding (2018) 6 Cal.5th 1, 11 .) “A percentage lease provides a lessor with a hedge against inflation and automatically adjusts the rents if the location becomes more valuable. [Citations.] It is advantageous to the lessee if the ‘location proves undesirable or his enterprise proves unsuccessful.’ [Citation.] Thus, both parti 2026In the master lease the percentage rent clause is under the heading, “Additional Percentage Rental.” In the sublease the clause is under the heading, “Base Rent.” “A charge that satisfies an exception is, by definition, not a tax.” (Citizens for Fair REU Rates v. City of Redding (2018) 6 Cal.5th 1, 11 .) “A percentage lease provides a lessor with a hedge against inflation and automatically adjusts the rents if the location becomes more valuable. [Citations.] It is advantageous to the lessee if the ‘location proves undesirable or his enterprise proves unsuccessful.’ [Citation.] Thus, both parti | 2 | 2026–2026 |